Opinion
6460-22SL
04-14-2022
ARLINGTON LEON EASTMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On April 14, 2022, respondent filed in the above-docketed matter a Motion To Remove Small Tax Case Designation, on the ground that the amount of unpaid tax for the underlying periods in 2017, 2018, and 2019 exceeds $50, 000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.).
Upon due consideration, it is
ORDERED that, on or before May 12, 2022, petitioner shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion or other appropriate action by this Court.
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